The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration
Autor(a) principal: | |
---|---|
Data de Publicação: | 2015 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração de Roraima - RARR |
Texto Completo: | https://revista.ufrr.br/adminrr/article/view/771 |
Resumo: | This paper aims to offer a brief assessment of the impact of Brazilian Accounting Standards Applied to Public Sector (NBCASP) in the current scenario and the perspectives that they might bring in the guidance of accounting activities that are performed in the Federal Public Administration. Another aspect to be discussed is closely related to cost management system of the Brazilian Army (SISCUSTOS), resulting from the NBC T 16.5 - Bookkeeping, a fact that puts the Earth Force at the forefront of public agencies to use such a system for management control and its integration with the Integrated Financial Management Federal Government (SIAFI) and other systems of information technology. Comments are the strategy of convergence of NBCASP Standards and Practices International (IPSAS). Finally, research also seeks to demonstrate the impact that Brazilian Accounting Standards Applied to Public Sector currently has aroused among some public bodies and also the expectation among the class book due to the "fruit" to be learned from the implementation of these standards together public bodies. |
id |
UFRR-2_b02529f304acd3e52e974708aba76825 |
---|---|
oai_identifier_str |
oai:oai.revista.ufrr.br:article/771 |
network_acronym_str |
UFRR-2 |
network_name_str |
Revista de Administração de Roraima - RARR |
repository_id_str |
|
spelling |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public AdministrationO impacto das normas brasileiras de contabilidade aplicadas ao setor público: cenário atual e perspectivas na Administração Pública FederalImpactNormsPublic SectorConvergence and costsSIAFI.ImpactoNormasSetor PúblicoConvergênciaCustosSIAFI.This paper aims to offer a brief assessment of the impact of Brazilian Accounting Standards Applied to Public Sector (NBCASP) in the current scenario and the perspectives that they might bring in the guidance of accounting activities that are performed in the Federal Public Administration. Another aspect to be discussed is closely related to cost management system of the Brazilian Army (SISCUSTOS), resulting from the NBC T 16.5 - Bookkeeping, a fact that puts the Earth Force at the forefront of public agencies to use such a system for management control and its integration with the Integrated Financial Management Federal Government (SIAFI) and other systems of information technology. Comments are the strategy of convergence of NBCASP Standards and Practices International (IPSAS). Finally, research also seeks to demonstrate the impact that Brazilian Accounting Standards Applied to Public Sector currently has aroused among some public bodies and also the expectation among the class book due to the "fruit" to be learned from the implementation of these standards together public bodies.presente trabalho tem por objetivo oferecer um breve diagnóstico do impacto das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCASP), no cenário atual e as perspectivas que as mesmas poderão trazer no norteamento das atividades contábeis que são executadas na Administração Pública Federal. Outro aspecto a ser abordado está intimamente relacionado ao Sistema Gerencial de Custos do Exército Brasileiro (SISCUSTOS), fruto da NBC T 16.5 – Registro Contábil, fato que coloca a Força Terrestre na vanguarda dos órgãos públicos na utilização de tal sistema para fins de controle gerencial e a sua integração com o Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) e outros sistemas da tecnologia da informação. Comenta-se também a estratégia de convergência das NBCASP às Normas e as Boas Práticas Internacionais (IPSAS). Finalmente, A pesquisa procura demonstrar também o impacto que as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público vêm despertando atualmente junto a alguns órgãos públicos e, também a expectativa junto a classe contábil devido aos “frutos” a serem colhidos com a implantação destas normas juntos aos órgãos públicos.Universidade Federal de Roraima2015-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAdFapplication/pdfhttps://revista.ufrr.br/adminrr/article/view/77110.18227/rarr.v2i1.771Journal of Management of Roraima-RARR; Vol. 2 No. 1 (2012); 110-135Revista Administración de Roraima (RARR); Vol. 2 Núm. 1 (2012); 110-135Revista de Administração de Roraima - RARR; v. 2 n. 1 (2012); 110-1352237-8057reponame:Revista de Administração de Roraima - RARRinstname:Universidade Federal de Roraima (UFRR)instacron:UFRRporhttps://revista.ufrr.br/adminrr/article/view/771/681Passos, Luís Henrique Santosinfo:eu-repo/semantics/openAccess2015-07-20T13:39:23Zoai:oai.revista.ufrr.br:article/771Revistahttps://revista.ufrr.br/index.php/adminrr/PUBhttps://revista.ufrr.br/adminrr/oairarr.ufrr@gmail.com||emersonclaytonarantes@gmail.com2237-80572237-8057opendoar:2015-07-20T13:39:23Revista de Administração de Roraima - RARR - Universidade Federal de Roraima (UFRR)false |
dc.title.none.fl_str_mv |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration O impacto das normas brasileiras de contabilidade aplicadas ao setor público: cenário atual e perspectivas na Administração Pública Federal |
title |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
spellingShingle |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration Passos, Luís Henrique Santos Impact Norms Public Sector Convergence and costs SIAFI. Impacto Normas Setor Público Convergência Custos SIAFI. |
title_short |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
title_full |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
title_fullStr |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
title_full_unstemmed |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
title_sort |
The impact of Brazilian accounting standards applied to the public sector: current situation and prospects in the Federal Public Administration |
author |
Passos, Luís Henrique Santos |
author_facet |
Passos, Luís Henrique Santos |
author_role |
author |
dc.contributor.author.fl_str_mv |
Passos, Luís Henrique Santos |
dc.subject.por.fl_str_mv |
Impact Norms Public Sector Convergence and costs SIAFI. Impacto Normas Setor Público Convergência Custos SIAFI. |
topic |
Impact Norms Public Sector Convergence and costs SIAFI. Impacto Normas Setor Público Convergência Custos SIAFI. |
description |
This paper aims to offer a brief assessment of the impact of Brazilian Accounting Standards Applied to Public Sector (NBCASP) in the current scenario and the perspectives that they might bring in the guidance of accounting activities that are performed in the Federal Public Administration. Another aspect to be discussed is closely related to cost management system of the Brazilian Army (SISCUSTOS), resulting from the NBC T 16.5 - Bookkeeping, a fact that puts the Earth Force at the forefront of public agencies to use such a system for management control and its integration with the Integrated Financial Management Federal Government (SIAFI) and other systems of information technology. Comments are the strategy of convergence of NBCASP Standards and Practices International (IPSAS). Finally, research also seeks to demonstrate the impact that Brazilian Accounting Standards Applied to Public Sector currently has aroused among some public bodies and also the expectation among the class book due to the "fruit" to be learned from the implementation of these standards together public bodies. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-07-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion AdF |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.ufrr.br/adminrr/article/view/771 10.18227/rarr.v2i1.771 |
url |
https://revista.ufrr.br/adminrr/article/view/771 |
identifier_str_mv |
10.18227/rarr.v2i1.771 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revista.ufrr.br/adminrr/article/view/771/681 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Roraima |
publisher.none.fl_str_mv |
Universidade Federal de Roraima |
dc.source.none.fl_str_mv |
Journal of Management of Roraima-RARR; Vol. 2 No. 1 (2012); 110-135 Revista Administración de Roraima (RARR); Vol. 2 Núm. 1 (2012); 110-135 Revista de Administração de Roraima - RARR; v. 2 n. 1 (2012); 110-135 2237-8057 reponame:Revista de Administração de Roraima - RARR instname:Universidade Federal de Roraima (UFRR) instacron:UFRR |
instname_str |
Universidade Federal de Roraima (UFRR) |
instacron_str |
UFRR |
institution |
UFRR |
reponame_str |
Revista de Administração de Roraima - RARR |
collection |
Revista de Administração de Roraima - RARR |
repository.name.fl_str_mv |
Revista de Administração de Roraima - RARR - Universidade Federal de Roraima (UFRR) |
repository.mail.fl_str_mv |
rarr.ufrr@gmail.com||emersonclaytonarantes@gmail.com |
_version_ |
1809277523487358976 |